Each nutrient management plan shall be developed considering factors including: Levels of bioavailable nitrogen and phosphorus in the soil; Levels of bioavailable nitrogen and phosphorus in all fertilizer materials to be applied; The amount of nitrogen and phosphorus necessary to achieve the expected crop yield for the land that is the subject of the nutrient management plan, as determined by: The field’s actual yield record and soil productivity for that crop; or If information concerning actual yield record and soil productivity for a crop is unavailable, relevant information concerning similar fields and soil; Soil erodibility and nutrient retention capacity; The best reasonable scientific methods accepted by the Department and the University of Maryland Cooperative Extension Service; or Scientifically validated data for the development of a nutrient management plan as defined by the Department in regulation; and Existing best management practices. Each nutrient management plan shall provide flexibility for management decisions that may be required by conditions beyond the control of the farmer. Subject to paragraph (2) of this subsection, a summary of each nutrient management plan shall be filed and updated with the Department at a time and in a form that the Department requires by regulation. The Department may require an updated summary under this subsection to take the form of an annual implementation report. If a person, in operating a farm, uses or produces animal manure, the person’s annual implementation report shall include: The amount of animal manure imported to or exported from the person’s farm; For any animal manure that was imported, the name and location of the sending farm; and For any animal manure that was exported, the name and location of the farm, alternative use facility, or manure broker that received the manure. If a person receives animal manure through a manure broker, the broker shall provide the person with the name and location of the sending farm. The Department shall maintain a copy of each summary for 3 years in a manner that protects the identity of the individual for whom the nutrient management plan was prepared. If a person fails to file a summary or annual implementation report as required by the Department under subsection (b) of this section, the Department shall notify the person that: The person is in violation of the requirement to file a summary or annual implementation report; and The person is subject to: After 30 days from issuance of the notice, an administrative penalty of not less than $100 and not more than $250; After 60 days from issuance of the notice, an administrative penalty of not less than $250 and not more than $1,000; and After 90 days from issuance of the notice, an administrative penalty of not less than $1,000. A penalty imposed on a person under paragraph (1) of this subsection shall be assessed with consideration given to: The willfulness of the violation; and The extent to which the current violation is part of a recurrent pattern of the same or similar type of violation committed by the violator.